Libertatea de circulație a lucrătorilor și obstacolele fiscale în jurisprudența Curții de Justiție a Uniunii Europene
Free Movement of Workers and Tax Obstacles in the Case-Law of the Court of Justice of the European Union

Summary/Abstract: Free movement of workers is one of the important freedoms in the European Union, in the internal market background. During the times, the national tax law included many tax obstacles against this freedom. The Court of Justice of the European Union is the main legal player who established the conflicts between rules provided by a national legislation, on one hand and the Treaty on the Functioning of the European Union or others European regulations, on the other hand. Without any intention of exhausting the subject, the present study aims to analyze the relationship between the freedom of workers and tax obstacle through the right of residence, non-discrimination principle, the income of employment state more and less, social security contributions viewpoint. What is the internal market of the European Union? What is the freedom of workers? Who could be considered as a worker? How interact the tax area with the free movement of workers? These are the research questions that arise in this background. The research methods to answer these questions are exegesis of the legal texts and CJEU case-law, comparative and statistic method.

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